Miller and Sons' static budget for 10,400 units of production includes $36,000 for direct materials, $47,100 for direct labor, variable utilities of $6,200, and supervisor salaries of $17,000. A flexible budget for 13,700 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. a. direct materials of $47,423, direct labor of $62,045, utilities of $8,167, and supervisor salaries of $20,400 Ob. total variable costs of $106,300 Oc. direct materials of $47.423, direct labor of $62,045, utilities of $8,167, and supervisor salaries of $17,000 Od the same cost structure in total